The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

中秋节老鼎丰仓储选址策略研究

从客观出发,根据评分标准法对备选仓库的自然条件、地理位置、交通情况等进行了详细的评价,并根据不同的评分标准进行了打分,从而给出了老鼎丰在2011年中秋节期间对于备选仓库选址的建议方案。     

Attitudes of Restaurant Site Selection Executives Toward Various People Magnets

This study considers which types of traffic generators or magnets are preferred as site locations for various types of restaurants. Data collected from corporate executives responsible for site location of major restaurant franchises were subjected to statistical analysis regarding basic benefits and levels of service. The findings determined that restaurants prefer to locate near people magnets offering benefits and levels of service to consumers similar to their own offerings. In addition, various types of restaurants rank people magnets differently. The results of this study should be used as a practical guide to small independent restaurant entrepreneurs wishing to gain insight into the magnet preferences of the major chain franchises.     

农网10 kV配电线路拉线坑的定位计算

目前，农网完善工程中的10kV配电线路的施工过程要求，拉线与杆塔的夹角必须符合设计要求，从而保证在不同地形架设的架空线路杆塔稳定。对此，文章提出相应的拉线坑定位计算简易方法。     

浅谈我国CFO角色定位

我国的企业正面临着严峻的挑战,除了具有与世界上别的公司相同的因素外,还包括许多我国市场经济转型体制下所特有的因素。在这种情况下,企业所需要的不是一般的CFO,而是高素质、高水平的 CFO,他们既要具备与世界接轨的先进的财务金融知识和技能,还要充分了解我国的国情。     

Transportation rates and plant location in oligopolistic competition with sequential entry

This paper examines the impact of quantity-discounted transportation rates on location patterns of oligopolistic competition with sequential entry. When transportation rates are constant, Hwang and Mai (1990) show that the entrant locates at the same point as the existing firms if the production function exhibits constant returns to scale. The entrant will locate farther away from (closer to) the market than the existing firms do if the production function exhibits increasing (decreasing) returns to scale. This paper shows that Hwang and Mai's results need not hold when transportation rates are a function of quantity shipped and distance traveled.     

Trade and Market Liberalisation in Eastern Europe

SUMMARY

The question of why multinational companies (MNCs) choose to locate in one region rather than another has been an important topic in IB research for many years, but has recently received even more attention. This paper presents the results of an econometric investigation of the locational determinants of Italian firms in Central and Eastern Europe. Italian firms have been very active investors in the CEE countries. Our results broadly confirm the findings of previous studies, but we also find that both trade liberalisation and market liberalisation are important influences upon the location decision. If the CEE governments wish to attract further (Italian) foreign investment, then further liberalisation of their domestic economies should be a policy priority.     

港口区位价值理论探析

港口作为现代交通综合运输链的重要节点，正在成为开放带动型区域经济竞争优势的重要来源之一。港口的发展客观上受到发展与运营环境、需求环境、生产要素环境、支持环境、机会与政府六大要素的影响。充分考虑到港口区位、资源与能力及要素环境的改善，初步探讨了港口区位价值的内涵、影响因子体系、港口能力与竞争优势、港口区位价值金字塔模型等基本理论问题。     

区域分工视域下产业协调发展研究——以环首都经济圈为例

从区域产业分工角度出发,明确河北省的产业承接优势是推进环首都经济圈建设的当务之急。文章运用区位熵方法对区域产业的专业化程度进行衡量,并在系统分析产业比较优势基础上,运用区域分工理论探索了产业分布新格局,提出了区域经济协调发展的政策建议,以期实现环首都经济圈内相关产业的健康稳定发展。     

试论建设银行城区支行管理系统之目标定位

为实施建设银行中心城市行发展战略 ,对建设银行城区支行管理系统的目标定位必须合理。文章针对建设银行城区支行管理系统的目标定位存在的问题 ,提出了具体的改革建议。